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Texas Insurance Code - Section 102.152. Treatment Of Annuity As Charitable Gift Annuity; Estoppel

Legal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Section 102.152. Treatment Of Annuity As Charitable Gift Annuity; Estoppel

§ 102.152. TREATMENT OF ANNUITY AS CHARITABLE GIFT 
ANNUITY;  ESTOPPEL.  In any litigation or other proceeding brought 
by or on behalf of a donor or the donor's heirs or distributees, an 
annuity that the donor has treated as a charitable gift annuity in a 
filing with the United States Internal Revenue Service shall be 
considered to be a charitable gift annuity issued by a charitable 
organization, as described by Subchapters A and B and Section 
101.053(b).

Added by Acts 2001, 77th Leg., ch. 1420, § 11.015(a), eff. Sept. 
1, 2001.

Last modified: August 11, 2007